Segment Income Statement LCD Screens sales 1,690,000 Variable Expenses: Variable Manufacturing OH 338,000 Variable shipping and Handling 33,800 Costs Sales commissions 50,700 Total Variable Costs 422,500 Contribution Margin 1,267,500 Less: fixed costs Factory Overhead 50,000 Salary of line manager 253,500 Rent expense - Allocated to 135,200 Segment Depreciation of equipment 101,400 Administrative & general expenses 67,600 Direct Advertising cost for LCD 84,500 Screens Total Fixed Cost 607,700 Net Operating profit/Loss -185,200